ما هو اقتناء مؤجل؟
اقتناء مؤجل Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “اقتناء مؤجل” Used in Practice?
يتم رسملة تكاليف الاقتناء المؤجل وإطفاؤها بشكل منهجي طوال فترة الوثيقة وفقًا لمعايير المحاسبة التأمينية.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو اقتناء مؤجل؟
Insurance industry shorthand for 'Deferred Acquisition Costs'—expenses incurred to acquire new and renewal insurance contracts, capitalized and amortized over the contract period in accordance with regulatory accounting (e.g., IFRS 17, US SAP).
Where can I learn this term for free?
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